Resisting institutionalized corruption: The case of public audit in Nigeria

Z Abdul-Baki, A Diab, AO Kadir - Journal of Accounting and Public Policy, 2023 - Elsevier
In a highly corrupt environment such as Nigeria, accounting practices have been permeated
by corruption in the wider society. As such, several studies on the relationship between …

Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions

SAR Mahdi, N Nurkholis, YW Prihatiningtias… - … Business and Finance …, 2023 - ro.uow.edu.au
This study examines audit quality in the public sector. The theory used in this study is quality,
which aims to examine political pressure in weakening the influence of independence …

Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam

DA Vu, NX Hung - International Journal of Professional …, 2023 - openaccessojs.com
Purpose: The aim of this study is to explore the factors affect to auditor independence, and
impacts auditor independence to audit quality of Supreme Audit Institution (SAI). Theoretical …

Suspicious activity reporting in emerging economies: the case of Iran

VM Imeny, SD Norton, M Moradi… - Journal of Accounting in …, 2024 - emerald.com
Purpose Countries with high levels of corruption can experience collusion between powerful
elites and accountants to conceal, disguise and clean the proceeds of criminality. This study …

An analysis of the effects of value cocreation and tech enjoyment on customer satisfaction in tourism virtual reality

D Escandon-Barbosa, J Salas-Paramo… - The TQM Journal, 2024 - emerald.com
Purpose The main objective of our study is to shed light on how perceived enjoyment
influences the intricate relationship between value cocreation and consumer satisfaction …

[PDF][PDF] A systematic and bibliometric review of the audit quality in the public sector

M Maggiorani - International Journal of Business Innovation, 2022 - scholar.archive.org
This document includes a systematic and bibliometric review of research outcome
addressing the quality of public sector review published between 1991 and 2021. The …

Fraud detection in public sector institutions: an empirical study in Indonesia

Junaidi, Hendrian, BE Syahputra - Cogent Business & …, 2024 - Taylor & Francis
In comparison to numerous other ASEAN nations, Indonesia continues to be categorized as
a country with a comparatively high number of fraud instances. To reduce future fraud cases …

[PDF][PDF] The hegemony of the culture of professional ethics in audithing and evaluating its consequences

A Azarberahman, Y Kamyabi… - Journal of Value and …, 2022 - aapc.khu.ac.ir
Cultural studies is one of the critical researches that focuses on the tradition of radicalism
and structuralism. Cultural hegemony, as an emerging concept from the context of cultural …

The Effectiveness of Risk Based Audit in Financial Institutions

R Nurnaningsih, AZD Siahay… - Journal Markcount …, 2024 - journal.ypidathu.or.id
For centuries, conventional financial institutions such as banks and cooperatives have
played an important role in the economy. However, advances in technology and …

THE IMPACT OF THE GRABBING HAND ON DETERMINANTS OF AUDIT QUALITY: EVIDENCE FROM GOVERNMENT EXTERNAL AUDITORS, INDONESIA

SAR Mahdi, Z Baridwan… - International Journal of …, 2024 - agbioforum.org
This research investigates the influence of the Grabbing Hand Theory on audit quality within
the Indonesian government sector, with particular emphasis on how political pressure may …